Regulation 2 InterpretationI1I2

In these Regulations—

• “the Act” means the Taxation (Cross-border Trade) Act 2018;

• “claimant” means a person who makes a claim for relief;

• “claim for relief” means a claim made in accordance with Part 3 or, where applicable, Part 4 that relief be granted in respect of goods;

• “consignee” means a person to whom goods which have been imported are to be delivered as the final recipient of the goods;

• “eligibility criteria” means criteria described in a section of the UK Reliefs document which must be met in order that a claim for relief under the section may be granted;

• “Import Duty Regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 M1;

• “prior approval” means an eligibility criterion or a relief condition which requires that a relevant person—

  1. (a)

     falls within a class of persons described in a section of the UK Reliefs document; or

  2. (b)

     holds an approval which may be granted by HMRC;

• “relevant person” means a claimant, a consignee, a transferee or person to whom goods are hired or loaned;

• “relief” means full or partial relief from a liability to import duty;

• “relief condition” means a condition described in a section of the UK Reliefs document which is expressed to apply to a relevant person where a claim for relief under the section is granted by HMRC;

• “transferee” means a person, other than a claimant or consignee, who may use goods in respect of which a claim for relief has been, or may be, granted;

• “UK Reliefs document” means the document entitled “United Kingdom Customs Tariff: Reliefs from Import Duty”, F1version F21.6, dated 9th November 2023 which includes sections that describe—

  1. (a)

     cases where a claim for relief may apply, expressed by reference to—

     1. (i)

        the goods to which the section applies;

     2. (ii)

        the persons who may be a claimant or consignee for the purposes of the section; and

     3. (iii)

        the eligibility criteria which apply for the purposes of the section;

  2. (b)

     any relief conditions which apply for the purposes of the section; and

  3. (c)

     whether relief is full or partial relief in any case.

In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly.

A notice published F3... under these Regulations may make different provision for different cases or different purposes.